The Balance Sheet of M/s PQR as on 31st March 2020 and 2021 are given below - Liabilities 2020 2021 Assets 2020 2021 Rs Rs. Rs Rs Share Capital 200000.00 240000.00 Fixed Assets 150000.00 270000.00 Retained Eamings 50000.00 60000.00 Investments 10000.00 5000.00 10% Debentures 70000.00 0.00 Debtors 50000.00 45000.00 Mortgage loan 0.00 110000.00 Stock 80000.00 75000.00 Creditors 30000.00 40000.00 Bank 60000.00 55000.00 Total 350000.00 450000.00 Total 350000.00 450000.00 Additional Information: 1) Cash Dividend declared during the period Rs. 15,000. 2) The firm also received a dividend of Rs.2,000. Show Cash flow from Financing Activities only in the Cash Flow Statement for the year ending on 31st March 2021